XML 22 R38.htm IDEA: XBRL DOCUMENT

Costs and Estimated Earnings on Uncompleted Contracts (Details 1) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Summary of costs and estimated earnings amounts on uncompleted contracts included in balance sheets
Costs and estimated earnings in excess of billings on uncompleted contracts	$ 324,370	$ 36,476
Billings in excess of cost and estimated earnings on uncompleted contracts	(26,999)	(69,789)
Cost in excess of billing on uncompleted contracts, net	$ 297,371	$ (33,313)

Liability attributable to (i) billings in excess of costs under the percentage of completion contract accounting method representing the difference between contractually invoiced amounts (billings) and revenue recognized based, for example, on costs incurred to estimated total costs at period end or (ii) contractually invoiced amounts (billings) in excess of costs incurred and accumulated under the completed contract accounting method that are expected to be realized within one year or one operating cycle, whichever is longer, from the reporting date.

+ References+ Details

- Definition

Amount of receivable reflecting the cost incurred on uncompleted contracts in excess of related billings.

+ References+ Details